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Sorren Benchmark Report

Kestrel Motors

Nampa, ID · NAICS 441110 New Car Dealers

Tax year 2026
Prepared by Maria Nakamura
Boise, ID office
Section 1

Executive Summary

Kestrel Motors generated $70,609,000 of revenue in 2026 with 103 employees, producing an EBITDA margin of -11.1% against a peer median of -5.1%. Compared with 47 similar businesses, performance is strongest in growth and warrants examination in profitability. Total benchmark variance across all categories is $16.94M.

Section 2

Company Snapshot

Revenue
$70.61M
Employees
103
Entity type
Partnership
Years in business
6
Gross margin
3.2%
EBITDA margin
-11.1%
Net margin
-14.8%
Effective tax rate
0.0%
Section 3

Peer Group Definition

47 businessesNAICS 441110 — New Car DealersIDRevenue $35.3M–$113.0M51–145 employeesTax year 2026

Comparison sample size 47; NAICS 441110; revenue range $35.30M$113.00M; geographic filter ID. Data availability for this client: 78% coverage across tax return, financial statements, payroll and employee records.

Section 4

Financial Performance

Line item (% revenue)CompanyPeer medianTop 25%
Revenue100.0%100.0%100.0%
Cost of Goods Sold96.8%89.4%79.3%
Gross Profit3.2%10.6%20.7%
Payroll5.2%6.1%5.5%
Benefits0.7%0.8%0.7%
Occupancy1.1%1.1%1.0%
Marketing1.1%1.2%1.3%
Insurance0.7%0.7%0.6%
Professional Fees0.4%0.4%0.4%
Administrative & Other3.9%4.7%4.4%
EBITDA-11.1%-5.1%4.4%
Depreciation1.0%0.9%0.8%
Interest2.7%2.8%2.4%
Net Income-14.8%-8.7%0.7%
Section 5

Profitability and Operational Efficiency

Growth
74th
Profitability
33rd
Labor Efficiency
55th
Operating Efficiency
54th
Liquidity
37th
Leverage
39th
Tax Efficiency
52nd
Asset Efficiency
54th
Section 6

Balance Sheet

Current Ratio
3.64
median 3.85
Quick Ratio
1.28
median 1.56
Debt / EBITDA
26962842.00
median 15450385.00
Debt / Equity
1.87
median 2.27
Days Sales Outstanding
11.34
median 12.25
Asset Turnover
1.50
median 1.61
Section 7

Tax Overview

Federal tax
$0
State tax
$0
Effective rate
0.0%
Section 179
$1,705,908
Owner compensation
$1,071,883
Owner distributions
$0
Retirement
$143,062
Capital expenditures
$3,706,949
Section 8

Industry Trends

YearRevenueGrowthGrossEBITDAPayroll %
2022$62.33M+5.6%-1.4%-15.5%5.6%
2023$63.86M+2.5%-1.5%-15.6%5.6%
2024$65.90M+3.2%-0.9%-14.9%5.7%
2025$66.01M+0.2%2.4%-11.9%5.9%
2026$70.61M+7.0%3.2%-11.1%5.9%
Section 9

Opportunities for Discussion

  • Revenue per Employee. Revenue per employee of $686K compares with a peer median of $786K. Is productivity constrained by capacity, mix, or pricing?Benchmark variance $10.37M
  • Gross Margin Variance. Gross margin of 3.2% compares with a peer median of 10.6%. Where are direct costs and pricing diverging from comparable businesses?Benchmark variance $5.23M
  • Owner Compensation Structure. Owner compensation represents 1.5% of revenue compared with a 1.8% median for comparable entities. Should compensation strategy be reviewed with the tax team?Benchmark variance $182K
  • Leverage Profile. Debt to EBITDA of 26962842.00x compares with a peer median of 15450385.00x. Does the capital structure match the asset base and cash cycle?
  • Working Capital Position. Current ratio of 3.64 compares with an industry median of 3.85. How much liquidity headroom does the business need through its cycle?Benchmark variance $1.16M
  • Payroll Efficiency. Total labor cost represents 5.9% of revenue against a peer median of 6.9%. Is the staffing model carrying capacity for growth, or absorbing margin?
  • Operating Expense Load. Operating expenses run 14.3% of revenue versus a peer median of 16.2%. Which expense categories account for the difference?
Section 10

Advisor Notes

Section 11

Methodology

Sorren Benchmark aggregates anonymized financial, tax, payroll and operational data across 60,000 businesses. Peer statistics report count, mean, median, 10th, 25th, 75th and 90th percentiles and standard deviation. Comparisons use normalized ratios rather than raw dollars. Statistics are released only where a cohort contains at least 10 businesses, and individual peer companies are never displayed. Benchmark variance expresses the mathematical difference between this company and its peer median; it is not a projection of savings, nor tax or investment advice.